Federal housing law
Publication 6165 — Defined Benefit Listing of Required Modifications and Information Package (LRM)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 222 chapters · 333 sections
- Jurisdiction
- United States
Contents
▸Defined Benefit Listing of Required Modifications and Information Package (LRM)
- TABLE OF CONTENTS PART I - ALL PLANS ��������������������������������������������������������…
- PART II - STANDARDIZED PLANS ���������������������������������������������������������168
- PART III - NONSTANDARDIZED PLAN PROVISIONS ������������������������170
- APPENDIX – REDLINED VERSION SHOWING CHANGES ���������������176
- PART I - ALL PLANS DEFINITION PROVISIONS 1. Definition of year of service
- 2. Definition of break in service
- 3. Definition of hour of service
- 4. Elapsed time
- 5. Definition of plan year
- 6. Definition of compensation
- 7. Compensation formulas
- 8. Definition of earned income
- 9. Definition of employee
- 10. Definition of leased employee
- 11. Definition of highly compensated employee
- 12. Definition of owner-employee
- 13. Definition of self-employed individual
- 14. Definition of normal retirement age
- 15. Definition of straight life annuity
- MINIMUM PARTICIPATION PROVISIONS 16. Maximum age restrictions not permitted
- 17. Provisions for entry into participation
- 18. Eligibility computation periods
- 19. Use of computation periods
- 20. All years of service counted toward eligibility except after certain breaks in service
- 21. Eligibility break in service, one-year hold-out rule
- 22. Participation upon return to eligible class
- PLAN BENEFIT PROVISIONS
- 23. Fresh-start rules
- 24. Determination of frozen accrued benefit
▸25. Adjustments to frozen accrued benefit
Overview- Section 1. If elected by the employer in section of the adoption agreement, the
- Section 2. The minimum benefit in sections 2.1 through 2.3 below take into account an
- Section 3. If elected by the employer in the adoption agreement, the frozen accrued benefit
- Section 4. The frozen accrued benefit of each participant in the fresh-start group other than
- Section 5. If the Special Adjustment for IRC 401(a)(17) Participants is elected by the
- 26. Current benefit formulas – plans not providing for permitted disparity and using the fract…
- 26A. Current benefit formulas – Cash Balance Plan
- 27. Current benefit formulas – plans providing for permitted disparity
- 27A. Definitions – plans providing for permitted disparity
- 27B. Adjustments for benefits beginning at a time other than normal retirement age
- 27C. Employee contributions – plans providing for permitted disparity
- 27D. Permitted disparity with respect to employerprovided benefit - fully insured
- 28. Benefit increase - fully insured plans, insured preretirement death benefits
- 29. Definition of year of participation (accrual computation period)
- 30. Definition of year of credited service
- 31. Formula to determine accrued benefit
- 32. Fully-insured IRC 412(e)(3) plan rules
- 33. Pre-ERISA accrued benefits
- 34. Definition of normal retirement benefit
- 35. Accrual limitations based upon age not permitted
- EMPLOYEE CONTRIBUTION PROVISIONS 36. Nondeductible voluntary employee contributions
- 37. Separate account for nondeductible voluntary employee contributions
- 38. Nonforfeitability of employee contributions
- 39. Deductible voluntary employee contributions
▸40. Limitation on benefits
Overview- Section 1. The limitations of this article shall apply in limitation years beginning on or after
- Section 2. The Annual Benefit otherwise payable to a participant under the plan at any time
- Section 3. If the participant is, or has ever been, a participant in another qualified defined
- Section 4. The application of the provisions of this article shall not cause the Maximum
- Section 5. The limitations of this article shall be determined and applied taking into account
- Section 6. Definitions.
- Section 7. Other Rules.
- 41. Defined benefit plans must state the normal form of benefits to be definitely determinable
▸42. Definite benefit
Overview- Section 1. Except to the extent a Participant's benefits are suspended in accordance with the
- Section 2. For Plan Years beginning before January 1, 2008, the applicable interest rate is
- Section 3. For Plan Years beginning before January 1, 2008, the IRC 417 applicable
- Section 4. If as a result of actuarial increases to the benefit of a participant who delays
- 43. Optional forms of benefit must be stated in the plan
- 44. Cash-outs and plan repayment provisions
- 45. Restrictions on immediate distributions
▸46. Joint and Survivor Annuity, Qualified Optional Survivor Annuity, and Preretirement Survivo…
Overview- Section 1. The provisions of this article shall apply to any participant who is credited with
- Section 2. Required Forms of Annuity.
- Section 3. Qualified Preretirement Survivor Annuity.
- Section 4. Definitions.
- Section 5. Notice Requirements.
- Section 6. Retroactive Annuity Starting Date
- Section 7. Transitional Rules.
- 47. Commencement of benefits
- 48. Early retirement with age and service requirement
- 49. Conflicts with annuity contracts
- 50. Nontransferability of annuities
▸51. Timing and modes of distribution
Overview- Section 1. General Rules.
- Section 2. Time and Manner of Distribution.
- Section 3. Determination of Amount to be Distributed Each Year.
- Section 4. Requirements For Annuity Distributions That Commence During Participant’s
- Section 5. Requirements For Minimum Distributions After the Participant’s Death.
- Section 6. Changes to Annuity Payment Period.
- Section 7. Payments to a Surviving Child.
- Section 8. Definitions.
- Section 9. TEFRA section 242(b)(2) Elections.
- Section 1. Election to Apply 5-Year Rule to Distributions to Designated Beneficiaries.
- Section 2. Election to Allow Participants or Beneficiaries to Elect 5-Year Rule.
- Section 3. Required Beginning Date.
- Section 4. Participant Elections to Defer Distributions.
- 52. Incidental insurance provisions and definitely determinable retirement benefits
- 53. Payment of benefits
▸54. Direct rollovers
Overview- Section 1. Notwithstanding any provision of the plan to the contrary that would otherwise
- Section 2. Definitions.
- Section 3. Written Explanation of Right to Direct Rollover. The plan administrator shall
- Section 4. Automatic Rollovers:
▸Rev. Rul. 2012-4 describes certain provisions that apply when a defined benefit plan
- 55. Suspension of benefits
▸56. Bifurcated distribution options
- 57. Pre-termination restrictions
▸57A. Limitations on the accrual and payment of benefits under certain underfunded single emplo…
Overview- Section 1. Limitations Applicable If the Plan’s Adjusted Funding Target Attainment
- Section 2. Limitations Applicable If the Plan’s Adjusted Funding Target Attainment
- Section 3. Limitations Applicable If the Plan Sponsor is in Bankruptcy. Notwithstanding
- Section 4. Provisions Applicable After Limitations Cease to Apply.
- Section 5. Notice Requirement. See ERISA 101(j) and Notice 2012-46 and any related
- Section 7. Special Rules.
- Section 8. Definitions. The definitions in the following Regulations apply for purposes of
- Section 9. Multiple Employer Plans. The adoption agreement shall indicate if the plan is a
- Section 10. Effective Date. Unless a different effective date is specified in the adoption
- VESTING PROVISIONS 58. Designation of vesting computation period
- 59. Breaks in service and years of service must be measured on the same computation period
- 60. Full vesting upon attainment of normal retirement age
- 61. Optional vesting schedules must be at least as favorable as the applicable minimum vesting…
- 62. Crediting years of service - vesting
- 63. Vesting break in service - one year holdout
- 64. Vesting break in service - rule of parity
- 65. Amendment of vesting schedule
- 66. Amendments affecting accrued benefits
- 67. Forfeitures - withdrawal of employee contributions
- 68. Reinstatement of benefit
- TOP-HEAVY PROVISIONS 69. Top-heavy definitions
- 70. Minimum accrued benefit
- 71. Adjustment for benefit form other than life annuity at normal retirement age
- 72. Nonforfeitability of minimum accrued benefit
▸73. Minimum vesting schedules
- AMENDMENT AND TERMINATION PROVISIONS 74. Provider power to amend
- 75. Amendment by Adopting Employer
- 76. Vesting - plan termination
- 77. Plan merger - maintenance of benefit
- MISCELLANEOUS PLAN PROVISIONS 78. Inalienability of benefits
- 79. Loans to participants
- 80. Exclusive benefit
- 81. Failure of qualification
- 82. RESERVED 83. RESERVED 84. Crediting service with predecessor employer
- 85. Conflicting trust provisions
- 86. Conflict with insurance contracts
- 87. Treatment of insurance dividends and other credits, fully-insured plans
- 88. Additional adoption agreement requirements
- 89. USERRA – military service credit
- 89A. Multiple employer plans
- PART II - STANDARDIZED PLANS
- 90. Coverage
- 91. Eligibility requirements not more favorable for highly compensated
- 92. Reliance on Opinion Letter
- 93. - 101. [RESERVED] PART III - NONSTANDARDIZED PLAN PROVISIONS
- 102. Employee mandatory contributions
- 103. Accrued benefit derived from mandatory employee contributions
- 104. Nonforfeitability of mandatory employee contributions
- 105. Minimum age and service
- 106. Reliance on Opinion Letter
- 107. Election of total compensation
- 108. Repetitive amendment
- APPENDIX – REDLINED VERSION SHOWING CHANGES
- PART I - ALL PLANS DEFINITION PROVISIONS 1. Definition of year of service
- 2. Definition of break in service
- 3. Definition of hour of service
- 4. Elapsed time
- 5. Definition of plan year
- 6. Definition of compensation
- 7. Compensation formulas
- 8. Definition of earned income
- 9. Definition of employee
- 10. Definition of leased employee
- 11. Definition of highly compensated employee
- 12. Definition of owner-employee
- 13. Definition of self-employed individual
▸14. Definition of normal retirement age
- 15. Definition of straight life annuity
- MINIMUM PARTICIPATION PROVISIONS 16. Maximum age restrictions not permitted
- 17. Provisions for entry into participation
- 18. Eligibility computation periods
- 19. Use of computation periods
- 20. All years of service counted toward eligibility except after certain breaks in service
- 21. Eligibility break in service, one-year hold-out rule
- 22. Participation upon return to eligible class
- PLAN BENEFIT PROVISIONS
- 23. Fresh-start rules
- 24. Determination of frozen accrued benefit
▸25. Adjustments to frozen accrued benefit
Overview- Section 11. If elected by the employer in section of the adoption agreement, the
- Section 12. The minimum benefit in sections 2.1 through 2.3 below take into account an
- Section 13. If elected by the employer in the adoption agreement, the frozen accrued benefit
- Section 14. The frozen accrued benefit of each participant in the fresh-start group other than
- 26. Current benefit formulas – plans not providing for permitted disparity and using the fract…
- 26A. Current benefit formulas – Cash Balance Plan
- 27. Current benefit formulas – plans providing for permitted disparity
- 27A. Definitions – plans providing for permitted disparity
- 27B. Adjustments for benefits beginning at a time other than normal retirement age
- 27C. Employee contributions – plans providing for permitted disparity
- 27D. Permitted disparity with respect to employer-provided benefit - fully insured
- 28. Benefit increase - fully insured plans, insured preretirement death benefits
- 29. Definition of year of participation (accrual computation period)
- 30. Definition of year of credited service
- 31. Formula to determine accrued benefit
- 32. Fully-insured sectionI RC 412(e)(3) plan rules
- 33. Pre-ERISA accrued benefits
- 34. Definition of normal retirement benefit
- 35. Accrual limitations based upon age not permitted
- EMPLOYEE CONTRIBUTION PROVISIONS 36. Nondeductible voluntary employee contributions
- 37. Separate account for nondeductible voluntary employee contributions
- 38. Nonforfeitability of employee contributions
- 39. Deductible voluntary employee contributions
▸40. Limitation on benefits
Overview- Section 1. The limitations of this article shall apply in limitation years beginning on or after
- Section 2. The Annual Benefit otherwise payable to a participant under the plan at any time
- Section 3. If the participant is, or has ever been, a participant in another qualified defined
- Section 4. The application of the provisions of this article shall not cause the Maximum
- Section 5. The limitations of this article shall be determined and applied taking into account
- Section 6. Definitions.
- Section 7. Other Rules.
- 41. Defined benefit plans must state the normal form of benefits to be definitely determinable
▸42. Definite benefit
Overview- Section 1. Except to the extent a Participant’s benefits are suspended in accordance with the
- Section 2. For Plan Years beginning before January 1, 2008, the applicable interest rate is
- Section 3. For Plan Years beginning before January 1, 2008, the ~~Code§~~ <u>IRC 417 applicabl…
- Section 4. If as a result of actuarial increases to the benefit of a participant who delays
- 43. Optional forms of benefit must be stated in the plan
- 44. Cash-outs and plan repayment provisions
- 45. Restrictions on immediate distributions
▸46. Joint and Survivor Annuity, Qualified Optional Survivor Annuity, and Preretirement Survivo…
Overview- Section 1. The provisions of this article shall apply to any participant who is credited with
- Section 2. Required Forms of Annuity.
- Section 3. Qualified Preretirement Survivor Annuity.
- Section 4. Definitions.
- Section 5. Notice Requirements.
- Section 6. Retroactive Annuity Starting Date
- Section 7. Transitional Rules.
- 47. Commencement of benefits
- 48. Early retirement with age and service requirement
- 49. Conflicts with annuity contracts
- 50. Nontransferability of annuities
▸51. Timing and modes of distribution
Overview- Section 1. General Rules.
- Section 2. Time and Manner of Distribution.
- Section 3. Determination of Amount to be Distributed Each Year.
- Section 4. Requirements For Annuity Distributions That Commence During Participant’s
- Section 5. Requirements For Minimum Distributions After the Participant’s Death.
- Section 6. Changes to Annuity Payment Period.
- Section 7. Payments to a Surviving Child.
- Section 8. Definitions.
- Section 9. TEFRA section 242(b)(2) Elections.
- Section 1. Election to Apply 5-Year Rule to Distributions to Designated Beneficiaries.
- Section 2. Election to Allow Participants or Beneficiaries to Elect 5-Year Rule.
- Section 3. Required Beginning Date.
- Section 4. Participant Elections to Defer Distributions.
- 52. Incidental insurance provisions and definitely determinable retirement benefits
- 53. Payment of benefits
- 55. Suspension of benefits
▸56. Bifurcated distribution options
- 57. Pre-termination restrictions
- 57A. Limitations on the accrual and payment of benefits under certain
▸underfunded single employer defined benefit plans
Overview- Section 1. Limitations Applicable If the Plan’s Adjusted Funding Target Attainment
- Section 2. Limitations Applicable If the Plan’s Adjusted Funding Target Attainment
- Section 3. Limitations Applicable If the Plan Sponsor is in Bankruptcy. Notwithstanding
- Section 4. Provisions Applicable After Limitations Cease to Apply.
- Section 5. Notice Requirement. See ERISA ~~§~~ 101(j) and Notice 2012-46 and any related
- Section 7. Special Rules.
- Section 8. Definitions. The definitions in the following Regulations apply for purposes of
- Section 9. Multiple Employer Plans. The adoption agreement shall indicate if the plan is a
- Section 10. Effective Date. Unless a different effective date is specified in the adoption
- VESTING PROVISIONS 58. Designation of vesting computation period
- 59. Breaks in service and years of service must be measured on the same computation period
- 60. Full vesting upon attainment of normal retirement age
- 61. Optional vesting schedules must be at least as favorable as the applicable minimum vesting…
- 62. Crediting years of service - vesting
- 63. Vesting break in service - one year holdout
- 64. Vesting break in service - rule of parity
- 65. Amendment of vesting schedule
- 66. Amendments affecting accrued benefits
- 67. Forfeitures - withdrawal of employee contributions
- 68. Reinstatement of benefit
- TOP-HEAVY PROVISIONS 69. Top-heavy definitions
- 70. Minimum accrued benefit
- 71. Adjustment for benefit form other than life annuity at normal retirement age
- 72. Nonforfeitability of minimum accrued benefit
- 73. Minimum vesting schedules
- AMENDMENT AND TERMINATION PROVISIONS 74. Provider power to amend
- 75. Amendment by Adopting Employer
- 76. Vesting - plan termination
- 77. Plan merger - maintenance of benefit
- MISCELLANEOUS PLAN PROVISIONS 78. Inalienability of benefits
- 79. Loans to participants
- 80. Exclusive benefit
- 81. Failure of qualification
- 82. RESERVED 83. RESERVED 84. Crediting service with predecessor employer
- 85. Conflicting trust provisions
- 86. Conflict with insurance contracts
- 87. Treatment of insurance dividends and other credits, fully-insured plans
- 88. Additional adoption agreement requirements
- 89. USERRA – military service credit
- 89A. Multiple employer plans
- PART II - STANDARDIZED PLANS
- 90. Coverage
- 91. Eligibility requirements not more favorable for highly compensated
- 92. Reliance on Opinion Letter
- 93. – 101. [RESERVED] PART III - NONSTANDARDIZED PLAN PROVISIONS 102. Employee mandatory contr…
- 103. Accrued benefit derived from mandatory employee contributions
- 104. Nonforfeitability of mandatory employee contributions
- 105. Minimum age and service
- 106. Reliance on Opinion Letter
- 107. Election of total compensation
- 108. Repetitive amendment